1. Data for council tax base purposes are not taken on the same date every year and can vary slightly from year to year. The dates to which From 2004 to 2012, Long-term empty homes are those dwellings which have been unoccupied and substantially unfurnished for over six months. Up until April 2013 local authorities could use their discretion to award these dwellings a discount of between 0% and 50%. Since April 2013 Local authorities can now set that level of discount anywhere between 0% and 100% and can also charge a premium on those properties which have been empty for more than 2 years. Between 1 April 2013 and 31 March 2019, the premium was up to 50% for dwellings that have been empty for more than two years. From 1 April 2019, the premium could be up to 100%.